Supreme Court · 1999 INSC 99 · Decided 11 March 1999
M/S. Birla Corporation LTD. v. State of Rajasthan and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 99 · [1999] 1 S.C.R. 996
- Case number
- CIVIL APPEAL No. 760/1997
- Decided
- 11 March 1999
- Bench
- S.P. BHARUCHA, S.S.M. QUADRI, R.C. LAHOTI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 2(i)
Headnote
Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988: S. 4(2 )-Entry tax-Reduction to the extent of amount of tax paid under law relating to general sales tax-Held, not applicable to the tax paid on sale or purchase of specified goods or in specified circumstances under the Central 2(i)-constitution of India-Seventh Schedule-List I, Entry 92A and List II, Entry 54. The appellant assessee, manllfacturer of cement, purchased in the State of Tamil Nadu dumpers for its use in the State of Rajasthan and paid tax under the Central Sales Tax Act. On entry of the dumpers into the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)